Corporate Tax Avoidance in China

Xiaowei Vivian Wang (Author)

ISBN: 9781041223474

Published: 2027

Format: Hardcover

Language: English

Publisher: Routledge

Description

Corporate Tax Avoidance in China addresses a gap that matters to anyone doing business with Chinese firms: there is little rigorous, English-language research on what actually drives corporate tax avoidance in the world's second-largest economy. Across six complementary chapters, this volume investigates novel determinants — geographic, technological, organizational, and regulatory — shaping how Chinese companies approach tax outcomes, drawing on interdisciplinary quantitative and qualitative methods.

Key Features

• Examines how local information environments and institutional infrastructure influence tax avoidance behavior at the firm level
• Analyzes the deterrent effect of China's Golden Tax System III — directly relevant to due diligence on digital tax enforcement in China
• Investigates individual leader characteristics (including CEO traits) and specialized court effects on corporate tax behavior, offering angles rarely covered in Western tax literature

Coverage

Geographical distance and information environment monitoring mechanisms · Comparative tax avoidance in China and internationally · Community information and unintentional information acquisition · Digital deterrence under China's Golden Tax System III · CEO facial masculinity and corporate tax avoidance · Environmental regulatory spillover from specialized courts on tax behavior.

About the Author

Dr. Xiaowei Vivian Wang is an Assistant Professor in the Department of Accounting at Hong Kong Shue Yan University. She holds a PhD in Business from Lingnan University and Bachelor's and Master's degrees from the Australian National University. Her interdisciplinary research on corporate finance has been published in journals including Finance Research Letters and the Journal of Accounting, Auditing & Finance.

Table of Contents

Chapter 1. Geographical Distance, Information Environment, and Its Impact — The Monitoring Mechanism · Chapter 2. Tax Avoidance in China and Around the World · Chapter 3. Chinese Community Information and Unintentional Information Acquisition · Chapter 4. Digital Deterrence: The Impact of China's Golden Tax System III on Corporate Tax Avoidance · Chapter 5. The Face of Compliance: CEO Facial Masculinity and Corporate Tax Avoidance in China · Chapter 6. The Environmental Regulatory Spillover: How Specialized Courts Reshape Corporate Tax Behavior in China.

Why buy this book?

Western companies establishing subsidiaries in China, or advisors structuring cross-border tax positions with Chinese counterparties, are usually working from Western tax-avoidance research that doesn't map cleanly onto China's regulatory and enforcement environment. This volume is built specifically to close that gap — the chapter on the Golden Tax System III, for instance, gives a concrete read on how digital enforcement actually deters avoidance in practice, information that shapes real risk assessment for a finance team or auditor evaluating a Chinese subsidiary or counterparty. For academic libraries and corporate tax departments alike, it is one of very few English-language, evidence-based references built around this specific market.

Keywords

China corporate tax, tax avoidance research, Chinese tax enforcement, Golden Tax System, China business taxation, Routledge Research in Taxation

Target Audience

Accountants, Multinational companies, Academics

Genre

Accounting, Economy, Finance

Q&A

What does Corporate Tax Avoidance in China cover?
It examines the geographic, technological, organizational, and regulatory factors that drive corporate tax avoidance in China, across six research chapters.

Who is this book written for?
Students, academics, and business professionals — including those from Western companies or developing countries — doing business with Chinese firms or establishing subsidiaries in China.

Does it cover China's Golden Tax System?
Yes — one chapter specifically analyzes the deterrent impact of the Golden Tax System III on corporate tax avoidance.

Is this book part of a series?
Yes — it is published in the Routledge Research in Taxation series.

Is this a practical guide or an academic research volume?
It is an academic research volume based on empirical and interdisciplinary methods, suited to both scholarly and applied corporate use.

Where can I buy Corporate Tax Avoidance in China?
Through CLNZ Books, with worldwide shipping and secure payment by card, PayPal, or bank transfer.

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